The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the ()
A、cost method
B、market method
C、income method
D、equity method
D
A、cost method
B、market method
C、income method
D、equity method
D
第1题
听力原文:You will hear a man calling about expenditure.
A: Hello.
B: Hello, the Chief Accountant Office.
A: This is David. I am calling about expenditure. How much did we spend on entertainment this year?
B: 2 566.
A: That’s down a little on last year, And what’s the figure for depreciation?
B: 3 00, the same as last year.
A: Hm, expenditure on secretarial expenses is up.
B: Yes, there’s a big increase there.
A: What’s the figure of 2 612 for?
B: Where’s that?
A: Six figures down.
B :That's motor expenses.
A: And what does this figure represent?
B: Audit and accountancy costs.
A: They were both up a lot.
B: Yes, but expenditure on telephone and postage is down. It’s half as much as last year.
You will hear a man calling about expenditure.
Message
Total amount on entertainment this year: (9)______
Items where expenditures are the same: (10)______
Items where expenditures are up: secretarial expenses, motor expenses, audit and (11)______ costs
Items where expenditures are down: expenditures on (12)______ and postage
第2题
听力原文: A survey of 2006 indicates that engineers still get top salary offers, but accounting and finance majors are catching up quickly. So far this academic year, college seniors in most majors are experiencing an increase in starting-salary offers, according to a quarterly survey published by the National Association of Colleges & Employers. "By and large, the average salary increases which were offered by employers to new college graduates were respectable, and some were even outstanding," Marilyn Mackes, executive director of the National Association of Colleges and Employers said in a statement.
Topping the list of highest-paid majors were chemical engineers who fetched $55,900 on average, followed by electrical engineering majors at $52,899. Despite a drop of 0.3 percent, compared to the 2004 to 2005 academic year, mechanical engineers took third place with an average salary of $50,672. The survey, which polled 83 different private and public schools across the country, revealed that computer science graduates might not get as much as they did in previous years, as offers fell slightly to $50,046. Accounting and economics or finance experienced the biggest growth, claiming up to the fifth and sixth spots, and succeeded in order by civil engineering, management and marketing. Liberal arts majors, which included both natural and social science majors such as History and English, finished last with a starting salary of $30,828, but experienced an increase of 6.1 percent compared to last year.
(33)
A.Chemical Engineering.
B.Mechanical Engineering.
C.Electrical Engineering.
D.Civil Engineering.
第4题
A.A method commonly used in research.
B.A method of measuring obesity.
C.A method of analyzing data.
D.A method of measuring height.
第5题
Which works better, the route method or the survey method?()
A.The survey method
B.The mute method
C.Either.
D.Neither
第6题
33 Which works better.the route method or the survey method?
A The survey method
B 111e route method.
C Either.
D Neither
第8题
______is a good method of supplying energy to remote areas?
A.
B.
C.
D.
第10题
Payment by L/C is our method of ______ trade in chemicals.
A.negotiating B.settling C.financing D.assisting